A House of Commons Library Briefing Paper on plastic waste in the UK, including statistics on plastic waste and information on UK Government and devolved Government plans and ambitions to reduce avoidable plastic waste and examples of voluntary initiatives from the plastics industry, environmental groups and retailers.
Documents to download
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Non-Domestic Rating (Lists) Bill 2017-19 (295 KB, PDF)
The Non-Domestic Rating (Lists) Bill 2017-19 was introduced into the House of Commons on Wednesday 12 June 2019. Second Reading took place on Monday 17 June. Committee Stage, consisting of a single evidence session and a single scrutiny session, took place on Tuesday 25 June. No amendments to the Bill were tabled. The Bill, and associated documents, can be found on the Parliamentary website.
The Bill would implement the Government’s commitment to alter the length of time between revaluations of rateable values in the non-domestic rating (business rates) system. The Bill would bring forward the date of the next revaluation to 2021 (from 2022) in both England and Wales; and, in England, it would replace the existing five-year cycle with a three-year cycle (with subsequent revaluations in 2024, 2027 and so on). This gives effect to commitments originating in the 2017 Budget and 2018 Spring Statement.
Business rates are devolved to Scotland, Wales and Northern Ireland. The Bill extends to, and has effect in, both England and Wales.
Documents to download
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Non-Domestic Rating (Lists) Bill 2017-19 (295 KB, PDF)
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To support the self-employed through the coronavirus outbreak the Government has introduced the Self-Employment Income Support Scheme (SEISS).
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UK tax law is specifically targeted rather than purposive: in tackling the exploitation of loopholes in the law, governments have legislated against individual avoidance schemes as and when these have come to light. This note looks at the case that has been made recently for a general anti-avoidance rule, and the Coalition Government's introduction of a 'narrower' General Anti-Abuse Rule in 2013.
